PwC Manual of Accounting: Interim Financial Reporting 2016

Name: PwC Manual of Accounting: Interim Financial Reporting 2016
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781784517113
Availability: OutOfStock
Author: PwC
ISBN: 9781784517113

By PwC

Bloomsbury Professional (formerly Tottel Publishing) June 2016

Specifications

ISBN-13: 9781784517113
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: June 2016
Format: Paperback
Jurisdiction: International ? Countri(es) for reference only

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Details

Manual of Accounting: Interim Financial Reporting 2016 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34.

01.
- Interim reports: Introduction; Objective and scope of IAS 34; Frequency of reporting; Publication timescale; The reporting entity; Impact on annual financial statements; 02.
- Basis of preparation of interim financial reports: The use of estimates; Seasonality of revenue or costs; Accounting policies; Changes in accounting policy and prior year adjustments; Materiality; 03.
- Content of interim financial reports: Explanatory notes; Related party transactions; Segment reporting; Financial instruments disclosure; Management commentary; Going concern; Non-GAAP information; Periods to be presented and comparatives; 04.
- Practical applications: Planned but irregular expenditure; Major planned periodic maintenance or overhaul; Employee costs; Year end bonuses; Pensions; Defined contribution scheme; Defined benefit scheme; Holidays and other short-term paid absence; Share-based payment; Taxation; Tax credits; Tax charge in respect of prior year; Change in estimated or actual effective tax rate; Tax year differs from accounting year; Intra-period losses; Inter-period loss carry-backs or carry-forwards; Recognition and de-recognition of deferred tax assets; Taxation – impact of share options; Effect of acquired subsidiary on tax charge in interims; Associates and joint arrangements; Foreign currency; Earnings per share; Intangible assets; Depreciation and amortisation; Impairment; Inventories; Provisions and contingencies; Contingent lease payments; Contractual or anticipated purchase price variations; Levies; Financial services fees – Management and performance fees; Financial instruments; Use of estimates; Revaluations; Inter-company reconciliations; Classification of current and non-current assets and liabilities; Changes in the group structure; Acquisitions; Non-current assets held for sale and discontinued operations; Restructurings; Hyperinflation; First-time adoption of IFRS.

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